Fiscal adjustment fund ratio ranking

Cities · highest first · FY2024 (792)

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

#MunicipalityPrefecturePopulationAdjustment fund
601 Ashibetsu City Hokkaido 11,243 12.6%
602 Kobayashi City Miyazaki 42,075 12.5%
603 Takamatsu City Kagawa 417,660 12.5%
604 Hadano City Kanagawa 158,573 12.5%
605 Otsu City Shiga 343,600 12.5%
606 Amagasaki City Hyogo 457,508 12.5%
607 Fuchu City Hiroshima 35,105 12.5%
608 Kashima City Ibaraki 65,217 12.4%
609 Yao City Osaka 259,158 12.4%
610 Urasoe City Okinawa 115,486 12.4%
611 Komae City Tokyo 82,048 12.4%
612 Hikone City Shiga 110,878 12.4%
613 Eniwa City Hokkaido 70,446 12.3%
614 Moriyama City Shiga 85,881 12.3%
615 Iruma City Saitama 143,412 12.3%
616 Kurobe City Toyama 39,155 12.3%
617 Kawaguchi City Saitama 607,447 12.3%
618 Wako City Saitama 84,890 12.2%
619 Yokosuka City Kanagawa 379,041 12.2%
620 Nagaoka City Niigata 255,261 12.2%
621 Konosu City Saitama 117,564 12.1%
622 Unzen City Nagasaki 40,724 12.1%
623 Obihiro City Hokkaido 160,810 12.1%
624 Itako City Ibaraki 26,088 12.0%
625 Izumi City Osaka 182,481 12.0%
626 Fujisawa City Kanagawa 445,041 12.0%
627 Sennan City Osaka 58,145 11.9%
628 Shiroi City Chiba 62,218 11.9%
629 Kuki City Saitama 150,976 11.9%
630 Kushiro City Hokkaido 154,271 11.7%
631 Okinawa City Okinawa 141,739 11.7%
632 Giyoda City Saitama 77,854 11.6%
633 Ube City Yamaguchi 156,438 11.5%
634 Chino City Nagano 54,066 11.4%
635 Fukagawa City Hokkaido 18,329 11.4%
636 Himeji City Hyogo 523,181 11.4%
637 Saitama City Saitama 1,350,500 11.3%
638 Kokubunji City Tokyo 129,500 11.3%
639 Sakai City Osaka 811,993 11.3%
640 Tanbasasayama City Hyogo 39,095 11.3%
641 Okazaki City Aichi 382,656 11.3%
642 Uozu City Toyama 38,617 11.3%
643 Satte City Saitama 48,801 11.3%
644 Tokorozawa City Saitama 342,520 11.2%
645 Toride City Ibaraki 105,872 11.2%
646 Kishiwada City Osaka 186,596 11.2%
647 Kunitachi City Tokyo 76,079 11.2%
648 Shimonoseki City Yamaguchi 243,422 11.2%
649 Sasebo City Nagasaki 233,507 11.1%
650 Tsukuba City Ibaraki 259,000 11.1%

Source: Ministry of Internal Affairs and Communications settlement data. Municipalities without a value (such as the fiscal strength index of Tokyo's special wards) are excluded.